# Finance Act 2013, Paragraph 5


In section 874 of ITA 2007 (duty to deduct from certain payments of yearly interest), after subsection (6) insert—
“(6A) In determining for the purposes of subsection (1) whether a payment of interest arises in the United Kingdom no account is to be taken of the location of any deed which records the obligation to pay the interest.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.